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Telecommunications companies that provide two-way communication pay a 2.5% gross receipts tax in lieu of property tax on all property used in two-way communication service. Definitions of two-way communication are provided in N.D.C.C. § 57-34.
Returns can be filed on ND TAP beginning March 10. If you have questions, please call (701)328-1246 or email salestax@nd.gov.
New telecommunications companies must apply to do business in North Dakota using the Application for Telecommunications Carriers Taxation.